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Oki Wahyu Setiawan
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ijabs@ub.ac.id
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ijabs@ub.ac.id
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Department of Accounting Faculty of Economics and Business Universitas Brawijaya Jl. MT Haryono 165 Malang Indonesia 65145
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INDONESIA
The International Journal of Accounting and Business Society
Published by Universitas Brawijaya
ISSN : 13281992     EISSN : 23552905     DOI : 10.21776/ub.ijabs
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
The International Journal of Accounting and Business Society (IJABS), is published by Accounting Department, Faculty of Economics and Business, University of Brawijaya, Indonesia, which is a dissemination medium for research result from researchers and lecturers in management, accounting, international business, entrepreneurship, business economics, risk management, knowledge management, information systems, ethics, and sustainability science.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol 28, No 1 (2020): The International Journal of Accounting and Business Society" : 5 Documents clear
FINANCIAL KNOWLEDGE, FINANCIAL ATTITUDE, AND FINANCIAL MANAGEMENT BEHAVIOR: SELF–CONTROL AS MEDIATING Siswanti, Indra
The International Journal of Accounting and Business Society Vol 28, No 1 (2020): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2020.28.1.5

Abstract

ABSTRACTPurpose — This research aims to analyze the factors influencing financial management behavior in employees of  Islamic University "45" Bekasi because financial behavior is a very important issue at this time.Design/methodology/approach — The sampling technique used for this research is purposive sampling with the total population is 305 employees and samples taken were 81 employees. The data used primary data and analyzed data using smart PLS.Findings — The results of the research state that financial knowledge has a significant effect on financial management behavior, the financial attitude has a significant effect on financial management behavior, self-control has a significant effect on financial management behavior, financial knowledge has a significant effect on self-control, the financial attitude has a significant effect on self-control, self-control mediated the partial effect of financial knowledge on financial management behavior, and self-control mediated the partial effect of financial attitudes on financial management behavior.Practical Implications — Financial knowledge does affect Indonesian people on how they manage their financial behavior and attitude.Originality/value — This research is related to the behavior of Indonesian people who tend to think short-term and tend to have a consumptive life pattern so that it often happens where someone with enough income but still has financial problems.Keywords Financial knowledge, financial attitude, self-control, financial management behaviorPaper Type research paper (case study)
SUPPLY CHAIN ANALYSIS OF SHALLOTS THROUGH RELATIONAL APPROACH (Study On Shallot Farmers in 4 District, East Java) Wahyono, Agatha Christy; -, Kusdi; Worokinasih, Saparila
The International Journal of Accounting and Business Society Vol 28, No 1 (2020): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2020.28.1.6

Abstract

ABSTRACTPurpose — This research aims to examine the effect of relational capital to supply chain integration and supply chain responsiveness.Design/methodology/approach — This research uses explanatory research with a quantitative approach. The object of this research was in four districts of East Java at Nganjuk, Kediri, Malang, and Probolinggo which are the centers of onion production that have similar environmental conditions. The sampling method in this research used multistage proportional random sampling with 200 respondents as a sample of this research. Data analysis uses the path analysis method by software SPSS 23.Findings — The results show that the relational capital has a positive and not significant effect on the supply chain integration and relational capital has a positive and significant effect on the supply chain responsiveness.Practical Implications — Supply chain responsiveness is greatly affected by the relational capital but not with the supply chain integration.Originality/value — Keywords Agroindustry, Relational Capital, Shallot, Supply Chain Integration, Supply Chain ResponsivenessPaper Type research paper (case study)  Keyword: Agroindustry, Relational Capital, Shallot, Supply Chain Integration, Supply Chain Responsiveness
IMPLEMENTATION OF POLICIES FOR MICIMPLEMENTATION OF POLICIES FOR MICRO, SMALL AND MEDIUM ENTERPRISES (UMKM) DEVELOPMENT IN INCREASING BUSINESS COMPETITIVENESS (Study in Micro, Small and Medium Enterprises in Kendari City) Husriadi, Adi; Yulianto, Edy; Mawardi, Kholid
The International Journal of Accounting and Business Society Vol 28, No 1 (2020): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2020.28.1.2

Abstract

ABSTRACTPurpose — This research aims to find out and explain the implementation of policies for the development of micro, small and medium enterprises (MSMEs) in improving business competitiveness in Kendari City and to describe the effectiveness of the policies for developing micro, small and medium enterprises (MSMEs) in increasing business competitiveness.Design/methodology/approach — This research uses a narrative qualitative approach. Data collection techniques used are interviews, in-depth observation, and Snowball sampling.Findings — The results of the research found that the implementation of policies realized through training programs in the effort to develop micro, small and medium enterprises (MSMEs) to have competitiveness was not maximized due to the lack of follow-up (evaluation) of the programs that had been implemented, the existence of MSMEs that have not gained understanding after participating in training such as financial report management, inadequate human resources (HR), no special expertise to conduct financial management assistance, and the absence of product service center.Practical Implications —  The effectiveness of the policies will determine the improvement of business competitiveness for micro, small and medium enterprises (MSMEs). Originality/value — This research presents the case of the implementation of policies for the development of micro, small, and medium enterprises (MSMEs) in Kendari City, which might impact the improvement of the workers’ business competitiveness.Keywords Policies, MSMEs, Competitiveness.Paper Type research paper (case study)
THE SHAPE OF ASSIKO’ KANA (Hybrid Contract) ON MAKASSAR NATIVES : ETHNOMETHODOLOGY PERSPECTIVE Syah, Sultan -; Sukoharsono, Eko Ganis; Saraswati, Erwin -; -, Roekhudin -
The International Journal of Accounting and Business Society Vol 28, No 1 (2020): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2020.28.1.1

Abstract

ABSTRACTPurpose — The purpose of this research is to discuss the accounting shari’a in assikko’ kana (hybrid contract) applied by Makassar natives by interpreting the existence of accounting in the trade activity area.Design/methodology/approach — In order to determine the existence of accounting, this research uses a qualitative method by using the ethnomethodology approach.Findings —  The result reveals that accounting is the accountability process of economic, social, cultural, and religious aspects of the trade activities, which also can be found in the kalula[1] system. The research also finds that the trade actors are highly committed to trusting each other even though they incur losses. Thus this indicates that sociability becomes their priority. In addition, there is one more important factor so-called papalele (shareholders) whos contribute to the run of activities.Practical Implications —  Banking, financial companies, and Islamic finance including capital owners can benefit from the preparation of assikko’ kana (hybrid contracts) so that the contracts made do not conflict with the prevailing Islamic ShariaOriginality/value —  a hybrid contract form applied to the flying fish fishermen community (patorani) is the result of acculturation between local culture and Islamic law. What's interesting is that the majority of Islamic banking and financial products and services are hybrid contracts, but the source of funding is still sourced from local investors (papalele). This paper tries to make a reality in the patorani community in establishing Sharia parameters, about how to combine more than one contract in one transactionKeywords Accounting Shari’a, Hybrid Contract, PatoraniPaper Type Research paper 
THE EFFECT OF WORK ETHOS ON PERFORMANCE OF EMPLOYEES IN THE OFFICE OF CULTURE AND TOURISM OF JAYAWIJAYA REGENCY Haryati, Tati; Ismail, Rudihartono
The International Journal of Accounting and Business Society Vol 28, No 1 (2020): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2020.28.1.4

Abstract

ABSTRACTPurpose — The purpose of this research is to determine whether there is an effect of the work ethic on the Performance of Employees of the Culture and Tourism Office of Jayawijaya Regency.Design/methodology/approach — The researchers use quantitative research methods with associative to determine the effect of work ethic on employee performance at the Office of Culture and Tourism of Jayawijaya Regency. This research uses library research instruments, observation, documentation, and questionnaires with a Likert Scale.Findings — Results revealed a positive and significant influence between the assessment of Work Ethics and Employee Performance at the Office of Culture and Tourism of Jayawijaya Regency.Practical Implications — The success of an employee's performance can be determined if an agency has a work evaluation system. So an employee must follow the rules and instructions so that later it can be in accordance with the goals of the previous agency.Originality/value — Keywords Work Ethic, Performance, EmployeesPaper Type Research Paper (case study)

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